how do you figure out direct labor when you have direct material and manufacturing overhead. Along with fixed manufacturing overhead and fixed total selling and Admininistration? With this much info what is the formula for direct labor?
Hmm, odd one Kim. What are you trying to do? If you are being given total costs and asked to find the value of direct labour then it's simple:
total costs - (the total of direct material, manufacturing overhead, fixed manufacturing overhead, fixed total selling and admininistration = direct labour
That assumes that your list shows all costs apart from direct labour!
Otherwise, I suspect you've got a specific question or task that you should share with us here to see what we can make of it.